<SEC-DOCUMENT>0000921895-22-002312-index.html : 20220802
<SEC-HEADER>0000921895-22-002312.hdr.sgml : 20220802
<ACCEPTANCE-DATETIME>20220802150228
ACCESSION NUMBER:		0000921895-22-002312
CONFORMED SUBMISSION TYPE:	SC 13D/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220802
DATE AS OF CHANGE:		20220802

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			OVERSTOCK.COM, INC
		CENTRAL INDEX KEY:			0001130713
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
		IRS NUMBER:				870634302
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13D/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-78607
		FILM NUMBER:		221128297

	BUSINESS ADDRESS:	
		STREET 1:		799 W. COLISEUM WAY
		CITY:			MIDVALE
		STATE:			UT
		ZIP:			84047
		BUSINESS PHONE:		8019473100

	MAIL ADDRESS:	
		STREET 1:		799 W. COLISEUM WAY
		CITY:			MIDVALE
		STATE:			UT
		ZIP:			84047

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OVERSTOCK COM INC
		DATE OF NAME CHANGE:	20001227

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Simcoe Capital Management, LLC
		CENTRAL INDEX KEY:			0001633362
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13D/A

	BUSINESS ADDRESS:	
		STREET 1:		540 MADISON AVENUE, 27TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		(646) 442-6710

	MAIL ADDRESS:	
		STREET 1:		540 MADISON AVENUE, 27TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13D/A
<SEQUENCE>1
<FILENAME>sc13da107902009_08022022.htm
<DESCRIPTION>AMENDMENT NO. 1 TO THE SCHEDULE 13D
<TEXT>
Document 1 - file: sc13da107902009_08022022.htm

</DOCUMENT>
</SEC-DOCUMENT>